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Case Law Details

Case Name : Draegerwerk AG & Co. KGAA Vs ACIT (ITAT Mumbai)
Appeal Number : ITA No. 547/Mum/2022
Date of Judgement/Order : 09/11/2022
Related Assessment Year : 2017-18
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Draegerwerk AG & Co. KGAA Vs ACIT (ITAT Mumbai)

ITAT Mumbai held that transfer pricing adjustment on account of guarantee commission income is unsustainable in terms of India-Germany DTAA.

Facts- The assessee is a German-based provider of medical techn

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